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The groundbreaking judgment that meant three taxpayers did not have to follow the requirement to file VAT returns online
KEY POINTS
- Taxpayers were unable to file VAT returns online.
- HMRC’s secret concession.
- Legislation must not impose an excessive burden on taxpayers.
- Compliance with human rights and EU law.
Three taxpayers have won their appeal against HMRC’s requirement that they file their VAT returns online. In a groundbreaking judgment in LH Bishop Electric Co Ltd and others (TC2910) the First-tier Tribunal held that HMRC acted illegally when they issued a notice requiring three taxpayers to file their VAT returns online.
The judge Barbara Mosedale found that HMRC’s decision was a breach of the appellants’ human rights and unlawful under EU law:
“I have found that because of its disproportionate application to persons who are computer illiterate because of their age or who have a disability which makes using a computer...
